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[Article 288] [Constitution]
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Central Government Act
Article 288(2) in The Constitution Of India 1949
(2) The Legislature of a State may by law impose, or authorise the imposition of, any such tax as is mentioned in clause ( 1 ), but no such law shall have any effect unless it has, after having been reserved for the consideration of the President received his assent; and if any such law provides for the fixation of the rates and other incidents of such tax by means of rules or orders to be made under the law by any authority, the law shall provide for the previous consent of the President being obtained to the making of any such rule or order